https://www.taxtmi.com/caselaws?id=158989 Retrospective purchase tax under the Haryana sales tax law was upheld because the Legislature had competence to amend the charging scheme and clearly intended to remove doubts and plug loopholes. Section 9 did not create any surviving exemption in favour of purchasers of paddy for export-oriented rice manufacture, and exemption from tax was required to be express and unambiguous. Interest under section 25(5) could not be imposed for the earlier disputed period on the basis of a vague demand, though interest could still run from the date a valid assessment and demand were made if payment remained withheld. en-us Tue, 01 Aug 1995 00:00:00 +0530 Tue, 12 Nov 2013 15:41:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158989 Retrospective purchase tax under the Haryana sales tax law was upheld because the Legislature had competence to amend the charging scheme and clearly intended to remove doubts and plug loopholes. Section 9 did not create any surviving exemption in favour of purchasers of paddy for export-oriented rice manufacture, and exemption from tax was required to be express and unambiguous. Interest under section 25(5) could not be imposed for the earlier disputed period on the basis of a vague demand, though interest could still run from the date a valid assessment and demand were made if payment remained withheld. Case-Laws VAT and Sales Tax Tue, 01 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158989